Rule 35
 
The order passed on appeal or revision shall be given effect to by the 2( assessing authority) who shall refund 4[ ...] any excess
1( tax (....)) or fee found to have been collected and shall have power to collect any 3( ....) 1( tax (....)) or fee which is found to be due, in the manner as if it were a 1( tax (....)) assessed by himself.

1. The words "and surcharge" subs. by G.O.Ms.No.473, dt 18.3.1981 were omitted by G.O.Ms.No.244 Rev.dt.17.5.1995.
2. Subs. by G.O.Ms.No.868, Rev.dt.29.8.1989
3. The word "additional" was omitted by G.O.Ms.No.244 Rev.dt.17.5.95.
4. The words "within two months form the date of the communication of the order " were omitted by G.O.Ms.No.788, Rev.dt.21.9.1996.